Europejski Urząd Nadzoru Bankowego, Sprawozdanie EUNB w sprawie zarządzania ryzykiem związanym z ESG (Środowisko - Społeczna odpowiedzialność - Ład korporacyjny) i nadzoru nad nim skierowany do instytucji kredytowych i firm inwestycyjnych

The EBA has received several mandates to assess how to include Environmental, Social and Governance (ESG) risks into the three pillars of the banking prudential framework. This report assesses their potential inclusion in Pillar 2 by providing common definitions of ESG risks, elaborating on the arrangements, processes, mechanisms and strategies to be implemented by credit institutions and investment firms (institutions) to identify, assess and manage ESG risks, and recommending how ESG risks should be included in the supervisory review and evaluation performed by competent authorities. The report focuses on the resilience of institutions to the potential financial impact of ESG risks across different time horizons, which needs to be carefully assessed and ensured by institutions and supervisors by taking a comprehensive and forwardlooking view, as well as early, proactive...